| Academic Year |
2024Year |
School/Graduate School |
Graduate School of Humanities and Social Sciences (Master's Course) Division of Humanities and Social Sciences Management Sciences Program |
| Lecture Code |
WMF01600 |
Subject Classification |
Specialized Education |
| Subject Name |
管理会計論 |
Subject Name
（Katakana） |
カンリカイケイロン |
Subject Name in
English |
Management Accounting |
| Instructor |
KIM JAE WOOK |
Instructor
(Katakana) |
キム ジェウク |
| Campus |
Higashi-Senda |
Semester/Term |
1st-Year, First Semester, First Semester |
| Days, Periods, and Classrooms |
(1st) Weds13-14：Higashi-Senda Seminar Rm 4 |
| Lesson Style |
Lecture |
Lesson Style
(More Details) |
|
| Oral presentation, Discussion |
| Credits |
2.0 |
Class Hours/Week |
|
Language of Instruction |
J
:
Japanese |
| Course Level |
6
:
Graduate Advanced
|
| Course Area（Area） |
24
:
Social Sciences |
| Course Area（Discipline） |
04
:
Management |
| Eligible Students |
|
| Keywords |
Planning, Decision making, Performance measurement and management |
| Special Subject for Teacher Education |
|
Special Subject |
|
Class Status
within Educational
Program
(Applicable only to targeted subjects for undergraduate students) | |
|---|
Criterion referenced
Evaluation
(Applicable only to targeted subjects for undergraduate students) | |
|---|
Class Objectives
/Class Outline |
Understand the basic concepts of management accounting & understand how management accounting information affects strategic decisions. |
| Class Schedule |
lesson1 Management accounting
lesson2 Financial Control
lesson3 Performance Assessment
lesson4 Using Budgets for Planning and Coordination
lesson5 Cost-Volume-Profit Analysis
lesson6 Variable Costing and Capacity Costs
lesson7 Activity-Based Cost systems
lesson8 Strategic Cost Management
lesson9 Managing Activities
lesson10 Using Costs in Decision Making
lesson11 Strategic Management of Capital Expenditures
lesson12 Price, cost, and quality
lesson13 The Balanced Scorecard and Strategy Map
lesson14 Strategic Management of Intangibles
lesson15 Decentralized Organizations
final report |
Text/Reference
Books,etc. |
Refer to the japanese version |
PC or AV used in
Class,etc. |
|
| (More Details) |
Text book, Handouts, PC |
| Learning techniques to be incorporated |
|
Suggestions on
Preparation and
Review |
Preparation and Review are required for each class |
| Requirements |
|
| Grading Method |
Presentation/class attitude(70%) and final report(30%) |
| Practical Experience |
|
| Summary of Practical Experience and Class Contents based on it |
|
| Message |
|
| Other |
|
Please fill in the class improvement questionnaire which is carried out on all classes.
Instructors will reflect on your feedback and utilize the information for improving their teaching. |